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Rivendell School – Compliance With the Reimbursable Cost Manual
… audit included the expenses claimed on Rivendell’s CFRs for the three fiscal years ended June 30, 2014. Background Rivendell is a Brooklyn, New York-based not-for-profit organization that is authorized by SED to operate, … based on clinical evaluations, and the municipality pays for the services Rivendell provides using rates established …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/rivendell-school-compliance-reimbursable-cost-manualDiNapoli: Audit Finds Additional $150,000 Stolen by Beekman Town Official
… Beekman Comptroller Frederick D. Knapp Jr. pleaded guilty to grand larceny in the second degree Friday in Dutchess County Court after an … an earlier admission by Knapp of stealing $390,000 while in office. “This individual betrayed the trust of the …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-audit-finds-additional-150000-stolen-beekman-town-officialOpinion 91-23
… that bear on the issues discussed in the opinion. FIRE COMPANY -- Membership (right to be member of more than one company) VOLUNTEER FIREFIGHTERS -- Eligibility (membership in more than one company) NOT-FOR-PROFIT CORPORATION LAW, §1402(c)(3); TOWN …
https://www.osc.ny.gov/legal-opinions/opinion-91-23Processing of Paper Tax Returns
… processing the State's approximately 10.9 million income tax returns. About 2 million (20 percent) of all personal income tax returns in the State are submitted as paper returns. In … and fiscal needs of the Department. Other Related Audit/Report of Interest Department of Taxation and Finance: Sales …
https://www.osc.ny.gov/state-agencies/audits/2014/04/09/processing-paper-tax-returnsCompliance With Special Education Regulations for the Provision of Services (Follow-Up)
… report, Compliance With Special Education Regulations for the Provision of Services (Report 2018-N-5 ). About the … (Regulations). Generally, the Regulations set standards for providing special education and related services designed … to meet students’ unique needs and to prepare them for further education, employment, and independent living. …
https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-regulations-provision-services-followPurchasing and Procurement Practices (Follow-Up)
… three were not implemented. Key Recommendation Officials are given 30 days after the issuance of this report to provide information on any actions that are planned to address the unresolved issues discussed in the …
https://www.osc.ny.gov/state-agencies/audits/2024/01/18/purchasing-and-procurement-practices-followArea #12 – Information Technology Contingency Planning – Information Technology Governance
… from ransomware, hardware failure or human error, for example, could significantly curtail a local government’s … school’s operations. Proactively anticipating and planning for such disruptions will help prepare local government and school personnel for the actions they must take in the event of a disruption …
https://www.osc.ny.gov/local-government/publications/it-governance/area-12-information-technology-contingency-planningVII.2.C Direct Journal Payment & Payment Worksheet - Treasury Requirements – VII. State Revenues and Appropriated Loan Receivables
… the risk. Checks and documents must be properly prepared for deposit before being sent to DTF-Treasury. If items are … Deposit Preparation: No more than 100 checks per deposit. For a deposit associated with a single check, submit only the … check and a printout of the SFS Regular Deposit screen. For a deposit associated with multiple checks, agencies may …
https://www.osc.ny.gov/state-agencies/chapter-vii/vii2c-direct-journal-payment-payment-worksheet-treasury-requirementsComptroller DiNapoli Releases School Audits
… adopted budgets that did not include estimated expenses for recurring revenues and realistic estimates for expenditures. As a result, the district has accumulated … and approved before payment, appropriately supported and for valid business purposes. However, two tuition claim …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-0SUNY Bulletin No. SU-343
… Purpose: The purpose of this bulletin is to inform all agencies of the upcoming rollover of the chart of accounts strings mapped to the position pools …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-343-new-york-state-payroll-system-payserv-suny-fiscal-year-endCUNY Bulletin No. CU-765
… Purpose: The purpose of this bulletin is to inform all agencies of the upcoming rollover of the chart of accounts strings mapped to the position pools …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-765-new-york-state-payroll-system-payserv-cuny-fiscal-year-endImproper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, Referring, and Attending Requirements (Follow-Up)
… Objective To assess the extent of implementation of the 12 … example, none of the improper and questionable payments have been reviewed, nor have system controls been enhanced to prevent payment for …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/improper-medicaid-payments-claims-not-compliance-ordering-prescribing-referring-andDiNapoli: State Pension Fund Reaches Agreements with Companies to Evaluate and Set Greenhouse Gas Emissions Reduction Targets
… DiNapoli said. “With these agreements, the companies are contributing to building a lower-carbon economy and are recognizing their responsibility to be responsive to …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-state-pension-fund-reaches-agreements-companies-evaluate-and-set-greenhouse-gas-emissionsSales Tax Vendor Registration Practices (Follow-Up)
… Objective To determine the extent of implementation of the recommendation included in our initial audit report, … Sales Tax Vendor Registration Practices (Report 2020-S-40 ). About the Program The Department of Taxation and …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/sales-tax-vendor-registration-practices-followNew NY Broadband Program
… 2018. ESD’s Broadband Program Office (BPO) is responsible for managing the Program, which includes identifying census blocks eligible for funding, establishing grant disbursement agreements with … complete network construction. Specifically, four projects for a single ISP affecting about 12,400 housing units are not …
https://www.osc.ny.gov/state-agencies/audits/2022/07/01/new-ny-broadband-programEthics Oversight (2020-MS-1)
… and should do more to ensure proper ethics oversight. For the 20 local governments we examined: 95 percent of local … on time. 50 percent did not review disclosure statements for potential conflicts of interest and completeness. 50 … requirements are met. Ensure ethics training is provided for all Ethics Board members, officers and employees. Ensure …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2020/12/30/ethics-oversight-2020-ms-1Mama Program, LLC – Compliance With the Reimbursable Cost Manual
… directly related to the special education program, and sufficiently documented pursuant to the State Education … Department’s (SED) Reimbursable Cost Manual (RCM) and the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual). The audit focused primarily …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/mama-program-llc-compliance-reimbursable-cost-manualMarie Pense Center, LLC – Compliance With the Reimbursable Cost Manual
… focused primarily on expenses claimed on Marie Pense’s CFR for the fiscal year ended June 30, 2015 and certain expenses claimed on its CFRs for the two fiscal years ended June 30, 2014. About the … needs children, and private case services. Payments for services under these programs come from private pay and …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/marie-pense-center-llc-compliance-reimbursable-cost-manualOperational Advisory No. 32
… Adjustment Voucher should be submitted in SFS for OSC approval. All other revenue sources must be submitted … including related voucher identification and attachments for all ROA transactions submitted online or through a … field should contain information explaining the reason for the refund. There are, however, circumstances when the …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/32-refund-appropriation-ap-adjustment-voucher-guidelinesMedicaid Program – Improper Medicaid Payments for Misclassified Patient Discharges
… or discharged at the end of their stay. These codes are important because payments may vary significantly … often meets the definition of a transfer). These claims are at a high risk of overpayment if the first hospital …
https://www.osc.ny.gov/state-agencies/audits/2021/08/17/medicaid-program-improper-medicaid-payments-misclassified-patient-discharges